Likewise, a tax resident is also a company incorporated in Hong Kong or a legal entity incorporated in another jurisdiction but which is managed/controlled from Hong Kong. The taxes for which the double tax treaty applies in the case of Hong Kong are the profits tax, the salaries tax, and...
New Tax Treaty between Hong Kong and Mainland China Which Has Consequences for Shipping, Airline and Securities Trading CompaniesBazar, Jason
The Hong Kong – Belarus double tax treaty entered into force at the end of November. The treaty was signed in January 2017 and it is one of the three double tax treaties signed by Hong Kong that have recently entered into force. The provisions of the treaty will produce effects starting...
Hong Kong SAR (HK) signed a Comprehensive Double Tax Agreement (CDTA) with Bahrain on 3 March 2024. Bahrain is one of the economies participating in the Belt and Road Initiative. This is the 49th CDTA concluded by HK. Below is a comparison of the withholding tax rates applicable to divide...
Hong Kong SAR (HK) signed a Comprehensive Double Tax Agreement (CDTA) with Mauritius on 7 November 2022. This is the 46th CDTA concluded by HK. Below is a comparison of the withholding tax rates applicable to dividends, interest and royalties, under the respective domestic tax law and the ...
China's Hong Kong Special Administrative Region (HKSAR) government announced on Tuesday that the Comprehensive Avoidance of Double Taxation Agreement it signed with Georgia will come into force on July 1.
The agreement, signed in October last year, will be in force after the completion of the relevant ratification procedures. The agreement will have effect in respect of Hong Kong tax for any year of assessment beginning on or after April 1, 2022, a spokesman for the HKSAR government said. ...
SB Tax Advisors Limited provides international tax advice to corporations involved in cross-border inbound and outbound business in Hong Kong and China.
协定高林treaty事务所律师tax 加拿大与香港签署新的税务协定 作者:**·威尔逊和许嘉富 简介: 2012年11月11日,在经过不长时间的谈判之后,加拿大政府和中国香港特别行政区政 府正式签署了税务协定(简称“协定”)。早在1986年,加政府已与中国政府签订了类 似的税务协定(简称“加中协定”),因此,考虑到很多香港居民与...
16 Hong Kong tax issues arising from outbound investments by Hong Kong resident taxpayers This article is written from the perspectives of teaching and learning, with an aim to clarify and consolidate the Hong Kong tax issues arising from 'outbound' investments made by Hong Kong resident taxpayers...